What is this overview?
In Germany, inheritance law and tax law are closely connected. This two-page briefing summarises the allowances and exemptions that can leave considerable room for tax-free or tax-relieved transfers. It does not replace legal or tax advice.
Why did we create the overview?
It is easy to overlook that an estate is not automatically taxable in full. Personal allowances, the pension allowance and specific tax exemptions can – depending on the family situation – allow very large amounts to pass tax-free or with relief. Early orientation helps you shape the estate deliberately.
What does the overview contain?
- Personal allowances by tax class (up to €500,000 for spouses and registered partners)
- The special pension allowance and deductions for estate costs
- Specific tax exemptions, including household effects, care, business assets, agriculture and forestry
- The family-home exemption, rental property and deemed equalisation of accrued gains
Who is the overview for?
- Anyone planning lifetime gifts or transfers on death
- Relatives who want a clearer picture of the tax room for manoeuvre in an estate case
- People who need a compact overview rather than a long brochure
